OpenAI's S-1 filing shows 45% of Q1 expenses went to related parties like Microsoft, raising governance questions ahead of a potential IPO.

OpenAI has zero debt and just $46mn of quarterly capex. Ahead of its IPO, that suspiciously clean balance sheet is becoming the question, not the pitch.

Few companies have gone public with books as unusual as OpenAI’s. At first glance, the company portrayed by the AI startup’s financial statements, reviewed by The Information,…

Congressional investigators probe Sam Altman's $2B+ personal investments in companies tied to OpenAI as the $850B AI giant files confidentially for its IPO.

OpenAI's S-1 filing shows 45% of Q1 expenses went to related parties like Microsoft, raising governance questions ahead of a potential IPO.

Congressional and SEC scrutiny mounts over Sam Altman's personal investments in firms like Helion as OpenAI navigates pre-IPO governance questions.